1999 (9) TMI 284 - AT - Central Excise

Summary

The appeal involved the classification of Aluminium Water Tanks, Stainless Steel Wash Basins, and Lavatory Pans under different headings of the Central Excise Tariff Act, 1985. The Appellate Tribunal upheld the classification under Heading 86.07 based on the functional completeness of the items for fitment into railway coaches. The appeal by the Revenue was rejected.